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    <title>2018 (7) TMI 696 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled that the value of goods and materials supplied free to the appellant should not be included in the gross amount charged for determining the total taxable value for service tax purposes. The decision was based on the interpretation of legal provisions and the guidance from a Supreme Court case. Consequently, the demand for service tax, interest, and penalties was set aside, allowing the appeal with any consequential relief.</description>
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      <description>The Tribunal ruled that the value of goods and materials supplied free to the appellant should not be included in the gross amount charged for determining the total taxable value for service tax purposes. The decision was based on the interpretation of legal provisions and the guidance from a Supreme Court case. Consequently, the demand for service tax, interest, and penalties was set aside, allowing the appeal with any consequential relief.</description>
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